January 17, 2002
CLA-2-33:RR:NC:2:240 H86719CATEGORY:CLASSIFICATIONTARIFF NO.:3307.30.1000; 3307.30.5000; 4602.10.8000; 6302.99.2000; 7324.90.0000; 9019.10.2050
Mr. Mathews C. Herring
Allegheny Brokerage Company, Inc.
5389 C.V. Jackson Road, Suite 1
New River Valley Airport
Dublin, Virginia 24084RE: The tariff classification of an Aromatherapy Bath Kit from China
Dear Mr. Herring:
In your letter dated January 6, 2002, you requested on behalf of your client Fei Da Trading Company, a tariff classification ruling.
A sample of the Aromatherapy Bath Kit was submitted with your inquiry and is being returned as requested. The kit contains a collection of bath and body products. The articles are put up for retail sale in a two tiered wire caddy measuring 17 inches high by 7½ inches wide. The caddy is designed to store bathroom products and can be hung from the shower head. The bath kit contains bath gel, bath salts, a wooden massage brush, a sisal back scrubber, a loofah pad and a terry/loofah hand wash cloth. The loofah wash cloth is covered on one side with terry cloth. The loofah portion is used to remove dead skin flakes and sold as a personal skin care product. The wire caddy is not a kind normally used for packing such items and therefore, not considered a set for Customs purposes. All items will be separately classified.
The applicable subheading for bath salts will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for bath gel will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations: Other.. The rate of duty will be 4.9 percent ad valorem.
The essential character of the terry/loofah hand wash cloth is imparted by the loofah which gives the article its function. The applicable subheading for the loofah pad and terry/loofah hand wash cloth will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of loofah. The rate of duty will be 2.3 percent ad valorem.
The applicable subheading for the sisal back scrubber will be 6302.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bed linen, table linen, toilet linen and kitchen linen: Other: Of other textile materials: Other. The duty rate will be 8.6 percent ad valorem.
The applicable subheading for the wire caddy will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The rate of duty will be free.
The applicable subheading for the wooden massage brush will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Mechano-therapy appliances; message apparatus; psychological aptitude-testing apparatus; parts and accessories thereof:..... Other..... The rate of duty will be free.
Cosmetic and toiletry products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-3380.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stephanie Joseph at 646-733-3268.
Sincerely,
Robert B. Swierupski
Director,